If you are selling goods or services online to countries outside the European Union (EU) they are known as exports and there are certain guidelines you must follow.
Exports are goods or services that you supply to customers outside the EU. They include goods or services which have been sold online or by other distance selling arrangements.
If a UK business sells goods overseas the UK business must obtain and keep a proof of export (also called evidence of removal) to avoid charging UK VAT. These documents are used to prove that a supply has taken place and the goods have been removed from the UK.
This documentation needs to be kept for six years.
For online selling to customers you must:
Customs requirements, duties and VAT you must pay to export goods to a 'third country' outside the EU.Read more
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